Following are accounts and year-end adjusted balances of Cruz Company as of December 31 Number Account Title Debit Credit 101 Cash $ 18,000 126 Supplies 12,700 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-Equipment $ 6,500 301 A. Cruz, Capital 47,905 302 A. Cruz, withdrawals 6,000 403 Services revenue 33,800 612 Depreciation expense-Equipment 2,000 622 Salaries expense 19, 705 637 Insurance expense 1,420 640 Rent expense 2,265 652 Supplies expense 1,115 Totals $ 88, 205 $ 88,205 1. Prepare the December 31 closing entries. The account number for Income Summary is 901. 2. Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $47,905 prior year. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31 closing entries. The account number for Income Summary is 901. View transaction list Required 1 Required 2 Prepare the December 31 post-closing trial balance. Note: The A. Cruz, Capital account balance was $47. of the prior year CRUZ COMPANY Post-Closing Trial Balance December 31 Dobit Credit Totals